Land Survey expenditure is a revenue expenditure for those who are engaged in the business of land:

AO disallowed Land Survey expenditure incurred by the assessee. Hon’ble High Court observed that assessee was engaged in the business of purchasing land suitable for setting up windmills. The said lands were part of its stock in trade. Assessee had to conduct survey to decide the suitability of such lands for the purpose of windmill. It was held that conducting survey of the land for the purpose of deciding its suitability was an integral part of its business and accordingly, land survey expenditure was held to be revenue expenditure.

[SARJAN REALITIES LTD. - TAX APPEAL NO.1374 of 2011 - GHC]